Amended Documentary Requirements for New Business Registrants With The Ease of Doing Business

In compliance with the Ease of Doing Business (EODB), the bureau issued Revenue Memorandum Circular (RMC) No. 30-2018 amending Annexes A1 to A3 of RMC No. 93-2016, as amended by RMC No. 137-2016.

The following changes on the list of documentary requirements have been made in Annexes A1-A3 of the said RMC:

1. Removal of Books of Account in securing a Certificate of Registration (COR) and Authority to Print (ATP). Books of Account for new business registrants shall be registered by the taxpayer within thirty (30) calendar days from the date of business registration. Failure to register such within the prescribed period shall be subject to penalties pursuant to existing revenue issuances.

2. In case of an authorized representative who will transact with the Bureau in behalf of the taxpayer, the following shall be required:

2.1. For Individual

a. Special Power of Attorney (SPA); and
b. Identification Card (ID) of the authorized person.

2.2 For Non-Individual

a. Board Resolution indicating the name of the authorized representative;
b. Secretary's Certificate; and
c. ID of authorized person.

The issuance of this circular will revokes all other issuances inconsistent herewith and shall take effect immediately.

Please refer: https://www.bir.gov.ph/images/bir_files/internal_communications_3/Digest%20of%20RMO%202018/RMC%2030-2018.pdf of the full text of RMC No. 30-2018.

Documentary Requirements For Certificate of Registration - Non-Individual (BIR Form 1903) With BIR

Checklist Of Documentary Requirements (CDR) for Certificate of Registration - Non-Individual with BIR:

1. Copy of SEC Registration and Articles of Incorporation/Articles of Partnerships, as the case maybe.

2. Copy of Mayor's Business Permit or duly received Application for Mayor's Business Permit, if the former is still in the process with the LGU.

Other Documents for Submission (Only If Applicable):

1. Contract of Lease

2. Certificate of Authority, if BMBE-registered only

3. Franchise Agreement

4. License to DO Business in the Philippines, in case of resident foreign corporation

5. Proof of Registration/Permit to Operate with BOI, BOI ARMM, SBMA, BCDA, PEZA

Processing of transaction commence only upon submission of complete requirements. In all instances wherein photocopies are submitted, the original must be presented for authentication.